Form 514 - Oregon Cigarette Consumer'S Monthly Tax Report - 2008 Page 2
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1
2INSTRUCTIONS
General information
• Line 1. Enter the total number of untaxed cigarettes purchased during the
reporting period (add numbers in column G).
If you have purchased cigarettes over the Internet, by telephone, mail order, or
• Line 3. Tax due. Multiply the number of cigarettes entered on line 1 by 0.059.
any other source, you are responsible for paying the tax. If the distributor does
Example:
not pay the tax, the consumer or user of the cigarettes must file a report and
remit the tax due. You must file a separate Form 514 for each month you made
Total number of cigarettes
Tax per cigarette
Tax due
purchases. The report is due on or before the 20th day of the month following
200
x
$0.059
=
$11.80
receipt of the cigarettes for the preceding calendar month. If the 20th falls on a
400
x
$0.059
=
$23.60
Saturday, Sunday, or legal holiday, the report is due the next business day. The
1,000
x
$0.059
=
$59.00
report must show the number of cigarettes received by the consumer or user in
• Line 4. Penalty and interest. A penalty is imposed if you mail your report and
the preceding calendar month. The tax is $0.059 per cigarette, which calculates
pay the tax after the tax due date. The report is due on or before the 20th day of
to $1.18 per package of 20.
the month following receipt of the cigarettes for the preceding calendar month.
What is the applicable law? This publication is not a complete statement of
The penalty is 5 percent of the unpaid tax. If you file more than thirty days after
Oregon laws. For more information, refer to the laws and rules, Oregon Revised
the due date, add an additional penalty of 20 percent of the unpaid tax.
Statutes (ORS) 323.005 through 323.995.
Interest is imposed on any unpaid tax from the due date until the date pay-
ment in full is received. The interest rate as of January 1, 2007, is 9 percent
Reporting instructions
annually, or 0.7500 percent (0.007500) per month, or 0.0247 percent (0.000247)
• Use a separate Form 514 for each month you made purchases.
per day. The interest rate may change once a calendar year.
• Please use blue or black ink when filling out this form.
• Line 5. Total due (add lines 3 and 4).
• Enter information in the boxes at the top as follows:
• Declaration. Sign and date your report, and include your telephone number.
— Reporting period / Month: Enter the month that you received the cigarettes
Please do not use red ink or staple your check or money order to this report.
(January, February, March, etc.).
• Mail this report with your check payable to: Cigarette Tax
— Social Security number (SSN): If purchases were for personal use, enter
Oregon Department of Revenue
your SSN.
PO Box 14110
— Oregon business identification number (BIN): If you are a business, enter
Salem OR 97309-0910
your BIN.
• Please keep a copy of your completed form with your records.
— Period: Enter “1” for January, “2” for February, etc., through December.
• Enter your name, mailing address, city, state, and ZIP code.
Taxpayer assistance
• Column A. Enter distributor name from whom you purchased cigarettes.
General tax information ....................................................
• Column B. Enter the invoice number received with your shipment.
Tax Services ...........................................................................................503-378-4988
• Column C. Enter the invoice date.
Tax Services: Toll-free from an Oregon prefix ..............................1-800-356-4222
• Column D. Enter total number of cartons ordered from distributor.
Salem Tobacco Compliance Unit .......................................................503-945-8120
• Column E. Enter number of packs in each carton.
Salem tip line ........................................................................................503-947-2106
• Column F. Enter number of cigarettes in each pack.
Toll-free tip line .................................................................................1-866-840-2740
• Column G. Enter the total of column D x column E x column F. Example:
Asistencia en español: Salem .............................................................503-378-4988
D. Number
E. Packs per
F. Cigarettes
G. Total number
Gratis de prefijo de Oregon .....................1-800-356-4222
of cartons
carton
per pack
of cigarettes
1
x
10
x
20
=
200
TTY (hearing or speech impaired; machine only):
2
x
10
x
20
=
400
Salem .....................................................................................................503-945-8617
5
x
10
x
20
=
1,000
Toll-free from an Oregon prefix ......................................................1-800-886-7204
Americans with Disabilities Act (ADA): Call one of the help numbers for in-
formation in alternative formats.
150-105-013 (12-07)
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